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Oral-aural accounting and the management of the Jesuit corpus

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  • Bento da Silva, Jose
  • Llewellyn, Nick
  • Anderson-Gough, Fiona

Abstract

The roles of written and visual accounting techniques in establishing conditions of possibility in modern management decision making are well documented. In contrast, this paper looks beyond the “grammatocentric”, and analyzes a practice of oral accounting – the Account of Conscience – that began in the Society of Jesus in the sixteenth century, and has persisted largely unchanged to the present day. In this practice, we see historically relevant pastoral practices evolving into techniques of government that begin to resemble modern governmentality. The paper compels a more general consideration of oral–aural practices and their role in constructing relationships of authority and accountability.

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  • Bento da Silva, Jose & Llewellyn, Nick & Anderson-Gough, Fiona, 2017. "Oral-aural accounting and the management of the Jesuit corpus," Accounting, Organizations and Society, Elsevier, vol. 59(C), pages 44-57.
    • Handle: RePEc:eee:aosoci:v:59:y:2017:i:c:p:44-57
    DOI: 10.1016/j.aos.2017.04.003
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    Cited by:

    1. Jose Bento da Silva & Keith Grint & Sandra Pereira & Ulf Thoene & Rene Wiedner, 2023. "Habitual Leadership Ethics: Timelessness and Virtuous Leadership in the Jesuit Order," Journal of Business Ethics, Springer, vol. 188(4), pages 779-793, December.
    2. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.

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